PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CSR DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATOR
ABSTRACT: The aim of this
study is to test whether financial performance has a positive impact on CSR
disclosure, earnings management has a positive impact on CSR disclosure, and
each of these are moderated by managerial ownership. The sample used in this
study consist of manufacturing companies (29 companies over the years
2007-2009). Hypotheses testing are done by using multiple linear regression.
The results of this study are able to prove that earnings management has a
significant positive impact on CSR disclosure and managerial ownership
significantly moderated the negative impact of earnings management on CSR disclosure.
Penulis: Asri Setiarini
Kode Jurnal: jpakuntansidd151124
